RPTL 483

§ 483. Exemption from taxation of structures and buildings essential
to the operation of agricultural and horticultural lands.

1. Structures and buildings essential to the operation of lands actively devoted to
agricultural or horticultural use and actually used and occupied to
carry out such operation which are constructed or reconstructed
subsequent to January first, nineteen hundred sixty-nine and prior to
January first, two thousand nineteen shall be exempt from taxation to
the extent of any increase in value thereof by reason of such
construction or reconstruction for a period of ten years.
2. The term "structures and buildings" shall include: (a) structures
and buildings or portions thereof used directly and exclusively in the
raising and production for sale of agricultural and horticultural
commodities or necessary for the storage thereof, but not structures and
buildings or portions thereof used for the processing of agricultural
and horticultural commodities, or the retail merchandising of such
commodities; (b) structures and buildings used to provide housing for
regular and essential employees and their immediate families who are
primarily employed in connection with the operation of lands actively
devoted to agricultural and horticultural use, but not including
structures and buildings occupied as a residence by the applicant and
his immediate family; (c) structures and buildings used as indoor
exercise arenas exclusively for training and exercising horses in
connection with the raising and production for sale of agricultural and
horticultural commodities or in connection with a commercial horse
boarding operation as defined in section three hundred one of the
agriculture and markets law. For purposes of this section, the term
"indoor exercise arenas" shall not include riding academies or dude
ranches; (d) structures and buildings used in the production of maple
syrup; (e) structures and buildings used in the production of honey and
beeswax including those structures and buildings used for the storage of
bees. For purposes of this section, this shall not include those
structures or buildings and portions thereof used for the sale of maple
syrup or sale of honey and beeswax. The term "structures and buildings"
shall not include silos, bulk milk tanks or coolers, or manure storage
and handling facilities as such terms are used in section four hundred
eighty-three-a of this title.
3. The term "lands actively devoted to agricultural or horticultural
use" shall mean lands not less than five acres in area actually used in
bona fide agricultural and horticultural production and operation
carried on for profit.
4. Such exemption from taxation shall be granted only upon an
application by the owner of the building or structure on a form
prescribed by the state board. The applicant shall furnish such
information as such board shall require. Such application shall be filed
with the assessor of the city, town, village or county having the power
to assess property for taxation on or before the appropriate taxable
status date of such city, town, village or county and within one year
from the date of completion of such construction or reconstruction.
5. If the assessor is satisfied that the applicant is entitled to an
exemption pursuant to this section, he shall approve the application.
Such structures or buildings shall be exempt from taxation as herein
provided.
6. The assessed value of any exemption granted pursuant to this
section shall be entered by the assessor on the portion of the
assessment roll provided for property exempt from taxation. An exemption
granted pursuant to this section shall continue only while the buildings
and structures are actually used and occupied as provided herein, but in
no event for more then ten years.
7. In the event that land or buildings or structures in agricultural
or horticultural use are converted to non-agricultural or
non-horticultural use during the period of an exemption granted pursuant
to this section, the structures or buildings upon which the exemption
was granted shall be subject to roll-back taxes for the period during
which the exemption was operative. Structures and buildings subject to
roll-back taxes shall be taxed as provided herein.
(a) Notwithstanding any limitations contained in section five hundred
fifty of this chapter, the assessors of the appropriate assessing unit
shall enter on the taxable portion of the assessment roll of the current
year the assessed valuation or valuations of the structures or buildings
on which exemption was granted in any prior year or years at the
assessed valuation or valuations as set forth on the exempt portion of
the assessment roll or rolls.
(b) The amount of roll-back taxes shall be computed by the appropriate
tax levying body by applying the applicable tax rate for each such prior
year to the assessed valuation, as set forth on the exempt portion of
the assessment roll, for such structures or buildings for each such
prior year during such period of exemption.
(c) Such roll-back taxes shall be levied and collected in the same
manner and at the same time as other taxes are imposed and levied on
such roll.
8. As used in this section, the term "agricultural and horticultural"
shall include the activity of raising, breeding and boarding of
livestock, including commercial horse boarding operations.